M/S. Sri Balaji Blue Metals vs. The State Tax Officer

Held

The Court disposed of the writ petition by following a Division Bench order dated 08.01.2024 in Tvl.A.Venkatachalam vs. The Assistant Commissioner (ST) and a subsequent order dated 04.06.2024 in Sri A.D.Vee Raja Mines and Minerals. The operative direction was to keep the recovery in abeyance pending further orders from the Hon'ble Supreme Court. If the levy is upheld by the Supreme Court, the respondent is at liberty to proceed with recovery. Conversely, if the issue is decided against the revenue by the Supreme Court, the impugned order shall be deemed quashed from the date of the Supreme Court's order. The Court did not decide the merits of the petitioner's challenge to the order but rather stayed proceedings pending a higher court's decision.

Facts

The petitioner, Tvl.Sri Balaji Blue Metals, represented by its Proprietor T.Sudalaikumar, filed a writ petition challenging an order dated 13.06.2023 passed by the respondent, the State Tax Officer. The impugned order pertains to GST and the tax period is not explicitly stated but implied to be 2019-20. The petitioner sought to quash the order as illegal, arbitrary, and against the principles of natural justice. The procedural history involves the petitioner filing this writ petition before the Madurai Bench of the Madras High Court.

Key Issues

1. Whether the impugned order dated 13.06.2023, passed by the respondent, is illegal, arbitrary, and against the principles of natural justice, warranting quashing? Petitioner's contention: The petitioner argues that the impugned order is illegal, arbitrary, and violates principles of natural justice. No specific legal provisions or precedents were cited by the petitioner in the provided text. Respondent's contention: The respondent, represented by the Additional Government Pleader, did not explicitly record any arguments in the provided judgment text. However, the court's decision is based on previous judgments concerning similar issues.